Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1452 - AT - Service TaxDemand of service tax - Clearing and Forwarding’ services - period from September 1999 to March 2004 - HELD THAT:- The very essential requirement, in order to constitute clearing and forwarding services, of clearance of coal from the collieries is absent in the present case and that the assessee is only undertaking liaisoning related services to ensure smooth supply of coal. The present issue is no longer res integra and therefore, the appeal of the assessee is entitled to succeed. The demand of service tax, interest and penalty are set aside - In favor of assessee.
|